JURIDICAL ANALYSIS OF THE CONCEPT OF BLEACHING MOTOR VEHICLES TAX IN RIAU PROVINCE

Abstract

Tax Relief is the abolition or amnesty of tax penalties imposed on vehicle owners. While tax means the contribution of the taxpayer to the taste owed by an individual or entity which can be imposed and collected based on the law, and do not receive direct compensation and are used for the needs of the state for the greatest prosperityof the people. On the other hand, taxes have a budgetary function and a regulatory function both of which play an important role in the life of the state. Therefore, the concept of tax relief can have a significant imoact on state revenues in the efforts of the people’s prosperity especially in the Riau province area. The research method used is descriptive qualitative research method with data collection techniques obtained through observation activities on tax objects and literature study. The result of the study prove that through the implementation of the tax whitening concept it can affect state income especially financial income in the Riau province area and raises the attitude of taxpayers to intentionally leave their obligations to pay taxes until they are late or due.